A complaint accused Roesler of using $40 to $500 from the Muskegon County Sheriff's Office Memorial Charity Golf Outing's bank account for personal expenses between 2007 and 2011.
Attorney General Bill Schuette appointed Eaton County Prosecutor Douglas R. Lloyd as special prosecutor in the case.
An investigation found that the charity's bank account was set up as a sub-account under the sheriff's personal bank account. The sheriff said bank errors or customer confusion accounted for the sub-account withdrawals in question.
After the investigation began, Roesler put the money back in the sub-account and removed himself from that account.
Lloyd said the investigation didn't yield enough evidence of criminal wrongdoing to meet the burden of proof and warrant charges. That's in part because only three of the withdrawals in question are not barred by the statute of limitations. Also, the loss of some documents, like withdrawal signature slips, keep the prosecutor from being able to rule out bank error or another mistake.